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of <h1>Customs Act Compounding: Set Amounts for Offences in Sections 132-135A Reflect Severity and Goods' Market Value</h1> The compounding rules under the Customs Act, 1962 set fixed amounts for various offences, reflecting the severity of each. For offences under Sections 132, 133, and 134, the compounding amount is fifty thousand rupees for the first offence, doubling with each subsequent offence. For offences under Section 135(1)(a), the amount is up to 10% of the market value of goods, with a minimum of one lakh rupees. Offences under Sections 135(1)(b), 135(1)(c), 135(1)(d), and 135A have similar compounding amounts, ranging from 5% to 10% of the goods' market value, also with a minimum of one lakh rupees.
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